Criminal tax law

Criminal tax law is of significant importance in the practice of criminal law. Press reports about pending investigative proceedings on suspicion of tax evasion to a significant extent by individuals or companies and credit institutions illustrate the increase of such investigations in recent years.

In hardly any other area of ​​law is substantive criminal law subject to change as frequently as in tax law, which is also influenced by European standards. The complexity of the matter is reflected not least in the concentration of jurisdiction for revisions of this area in the first Criminal Division of the Federal Supreme Court, whose legislation has led to a significant tightening at sentencing level.

In the defence of criminal tax matters, not only the extensive and complicated legal situation is remarkable. Within the scope of legal counselling and defence, it is important to minimise the existential implications for individuals and businesses as much as possible and to avoid a pillory effect for those affected that is triggered by public reporting. For the directors of credit institutions there are other non-criminal issues such as reliability checks by the Federal Financial Supervisory Authority (BaFin) to consider.